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Upon recommendation of the Administrator, the Board of Review may abate a penalty or interest, or both, or upon an appeal from the refusal of the Administrator to recommend abatement of a penalty or interest, or both, the Board may nevertheless abate a penalty or interest, or both, for good cause shown.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
A person violating any of the following shall be subject to the penalties provided in Section 791.99:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter;
(b) Make any incomplete, false or fraudulent return;
(c) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(d) Fail, neglect or refuse to withhold the tax from his or her employees or remit such withholding to the Administrator;
(e) Refuse to permit the Administrator, or any duly authorized agent or employee, to examine his or her books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer;
(f) Fail to appear before the Administrator and to produce his or her books, records, papers and Federal and State income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator;
(g) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(h) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
(i) Give to an employer false information as to his or her true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and the date thereof;
(j) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Administrator false information; or
(k) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
All prosecutions under this chapter for any violation of Section 791.28 must be commenced within the time specified in Ohio R.C. 718.12.
(Ord. 176-2004. Passed 10-18-04; Ord. 207-2009. Passed 12-7-09.)
The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him or her from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. All additional assessments shall be made and all legal actions to recover municipal income taxes and penalties and interest thereon shall be brought within three years after the tax was due or the return was filed, whichever is later. However, in the case of fraud, omission of twenty-five percent or more of income subject to this tax, or failure to file a return, all additional assessments shall be made and all prosecutions to recover municipal income taxes and penalties and interest thereon shall be brought within six years after the tax was due ok the return was filed, whichever is later.
(b) In those cases in which a Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(c) All delinquent tax accounts outsourced by the City to a law firm or collection agency shall be assessed a collection fee on the entire balance due equal to the contingency collection percentage charged by each law firm or collection agency as set forth in their collection contract with the City, The entire balance due shall be the principal balance due plus interest, penalties, late fees, and/or other permissible fines, penalties and charges and collection fees. The collection fee shall be assessed against all payments made by the taxpayer whether or not the balance due is paid in full with one payment, or over time with more than one payment. The assessment of the collection fee shall be made by the law firm or collection agency after the delinquent account has been outsourced for collection. Additionally, court costs shall be added to the balance due as they are incurred but shall not be assessed a collection fee.
(d) Payments on delinquent amounts shall be applied in the following manner:
(1) To the taxes owed for any previous year in the order in which such taxes became due.
(2) To unpaid penalty and interest assessments in the order in which such assessments became due.
(3) To the taxpayer's current estimated tax liability.
(Ord. 262-1966. Passed 12-23-66; Ord. 152-2008. Passed 6-16-08; Ord. 30-2009. Passed 2-17-09; Ord. 207-2009. Passed 12-7-09.)
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